That is an accounting term for paying more for a company than its assets appear to be worth.

In this regard, it is similar to the accounting term of the same name.

Equity An accounting term used to describe the net investment of owners or stockholders in a business.

A managerial accounting term that is used to describe costs that are specific to management's decisions.

The term "reserve" can be a confusing accounting term.

It is just a nerdy accounting term.

Good will is the accounting term for the premium over book value paid to purchase an asset.

That premium represents good will, an accounting term referring to the excess of the price paid over the book value of the assets.

I just want to repeat that, in exact accounting terms, the losses are those amounts of money which are written off from our balance sheet.

Now it expects to lose $2 million to $4 million under the same accounting terms.